The Legal Framework of a Tax Appeal
A decision of a tax authority is not the final word: articles 299, 300, 302, 304 and 305 of the Tax Code regulate the full cycle of initiating a dispute, accepting a complaint for consideration, examining it and pursuing further appeal. Knowing these norms is decisive both for not missing the deadline and for avoiding a rejection of the complaint at the first stage over a formal defect. This page explains each stage, the deadlines and the mistakes that cost complainants most often.
The Right of Appeal and Its Deadlines
Under article 299, a person may appeal a decision of a tax authority within 30 days of its delivery. A tax audit act and the decision issued on its basis are appealed together with the tax demand issued on those documents. After the 30-day window, initiating a dispute remains admissible on the basis of newly discovered circumstances or evidence — facts the complainant did not and could not know, and whose timely submission would have produced a favourable decision. Where the decision was not sent to the complainant, the term runs from the day the decision became known to them; a missed deadline may still be justified by proving that the delay was caused by reasons independent of the complainant. Importantly, an appeal does not suspend the operation of the decision, while breach of the period for adopting the decision may be treated as a deemed refusal and appealed as such.
Acceptance of the Complaint for Consideration
Article 300 sets procedural requirements whose breach means the complaint is not accepted: the complainant's identification or personal number and contact details must be indicated; the essence of the request must be clear; a copy of the contested decision must be attached; pages must be numbered, the text legible, drawn up in the state language and signed; where a representative acts, a document confirming authority is required. When a defect is found, the complainant is notified in writing and given at least 5 days to cure it, though the dispute resolution body may accept the complaint despite the defect if it does not substantially hinder its examination. As a rule, the complaint is submitted electronically, its form being determined by a government regulation.
Examination and the Decision
Under article 302, the dispute resolution body examines the complaint within 20 days and only within the limits of the complainant's request; where additional information or documentation is requested, the period is suspended. The complaint is examined with the participation of the complainant — personally, through a representative or remotely by technical means — and the body may also hold an oral hearing in the complainant's absence if the factual circumstances are fully established from the case materials. Under article 304 the body may satisfy the complaint fully or partially, refuse it, leave it unexamined, or adopt an interim decision and suspend the examination; acts based on the annulled part of the decision are annulled proportionally. Where the dispute rests on a wording of the legislation open to differing interpretations, the Council records a recommendation to amend the normative act as well.
The complainant is notified of the time and place of the oral hearing by any means available to the body — telephone, insured or electronic mail, or a short text message. Where contact with the complainant is impossible, the complainant cannot be found, or the complainant fails to appear at the oral hearing, the complaint is examined in their absence. The complainant or a representative may attend the session personally or remotely, and it is at this stage that the conclusion later reflected in the decision takes shape — so preparing for the session is no less important than drafting the complaint.
From the Council to the Court
Article 305 lays down the further route: an unfavourable decision of the Revenue Service may be appealed within 20 days of its delivery to the Dispute Resolution Council or directly to court, and the Council's decision — within 20 days to court. Filing a complaint with a tax or other state body within the established period counts as observance of the appeal deadline. The burden of proving a missed deadline lies on the tax authority, while the complainant's failure to continue the dispute within the period is treated as recognition of the disputed liability — so the choice of strategy must always be calculated.
Frequently Asked Questions
Within how many days can a decision be appealed?
A decision of a tax authority — within 30 days of delivery; an unfavourable decision of the Revenue Service — within 20 days, to the Council or the court; a decision of the Council — within 20 days to the court.
What happens after the deadline expires?
A dispute may still be initiated on newly discovered circumstances or evidence that the complainant did not and could not know, and where the decision was never sent to the complainant — the term runs from the day it became known.
Does a complaint suspend enforcement?
No — appealing a decision does not suspend its operation, so payment planning must proceed in parallel with the dispute.
Can a complaint be returned over formalities?
Yes, but the complainant is notified of the defect and given at least 5 days to cure it, and the body may also accept the complaint despite a defect that does not substantially hinder examination.
How We Help on Legal.ge
The Legal.ge team supports you at every stage of a tax dispute: we assess the prospects of appeal, establish the exact deadlines, draft a reasoned complaint and represent you before the Council and the courts. A timely reaction is half the victory in these disputes — contact us before the deadline expires. Legal.ge.